Maryland § 10-220
Full text of Maryland Maryland Code § 10-220, with citation guidance and answers to common questions.
§ 10-220.
(a) An individual who is a resident of the State for only a part of the taxable year may claim and shall include only the part attributable to Maryland, as determined under this section, of:
(1) the additions to federal adjusted gross income under § 10-204 of this subtitle;
(2) the subtractions from federal adjusted gross income under §§ 10-207 through 10-209 of this subtitle;
(3) the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and
(4) (i) the standard deduction under § 10-217 of this subtitle; or
(ii) itemized deductions under § 10-218 of this subtitle.
(b) Unless the Comptroller requires or allows another method to compute the items listed in subsection (a) of this section, an individual who is a resident for only a part of the taxable year shall prorate the items using a fraction:
(1) the numerator of which is the number of months in which the individual was a resident; and
(2) the denominator of which is 12.
(c) An individual who is a resident for a period of more than 15 days in a month is deemed to be a resident for the full month.
Frequently Asked Questions About Maryland § 10-220
What does Maryland Code § 10-220 cover?
Section 10-220 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-220?
A common citation format is "Maryland Code § 10-220" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-220 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.